Title 103 | Chapter 040 | Regulation 035


103 KAR 40:035.Alcoholic beverages; tax exemptions.

Section 1.

Sales of alcoholic beverages to agencies and instrumentalities of the federal government, including the military, are not subject to the case sales tax, the gallonage tax or the wholesale sales tax levied under KRS Chapter 243.

HISTORY: (9 Ky.R. 387; eff. 10-6-1982; TAm eff. 6-28-2016; Crt eff. 8-5-2019.)

7-Year Expiration: 8/5/2026

Last Updated: 12/15/2021


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